Bank teller s cash-book



(No Model.)

J. S. WHITING.

BANK TBLLERS CASH BOOK.

No. 452,404. Patented May 19,1891..

WQQNF A UNITED STATES PATENT OFFICE.

JOHN S. VHITING, OF LITTLE ROOK, ARKANSAS.

BANK TELLERS CASH-BOOK.

SPECIFICATION forming part of Letters Patent No. 452,404, dated May 19,`1891.

Application iiled June 30, `1890. Serial No. 357,261. (No model To allwhom, t may concern.-

Beit known that I, JOHN S. VHITING, of Little Rock, Arkansas, have madea new and useful Improvement in Bank Tellers Cash- Books, of which thefollowing is a full, clear, and exact description.

The present invention is a new and useful means for carrying out animproved method of keeping tellers cash, whereby at the close of thedays business it can be at once determined Whether the errors, if any,are in the individual or in the general books of the bank, or in boththe individual and the general books, thereby frequently saving hours ofwork to either the individual or the general book-keeper, substantiallyas is hereinafter set forth and claimed, aided by the annexed drawing,making part of -this specification, and representing a double page ortwo opposing pages of my improved cash-book,and having items enteredtherein to exhibit-the working of the improvement-that is to say, thetellers cash-book hitherto in use is ruled to devote certain pagesentirely to debits and certain other pages entirely to credits, and allitems of receipts and payments by the teller are entered on therespective pages to which they belong-that is, all the debit items,deposits, drafts, and certificates of deposit are entered together inone place, say on one page, and allcredit items, checks, exchangesmotes,and bills of exchange are entered together in another place, usually theopposite to the first-named page. Of such entries there are items onboth the credit and the debit pages that belong to and that areafterward entered respectively in two sets of books, the individual, socalled, and the general, so called, and no regard is had to theseparation of these items before or at the time of entering` them in thetellers cash-book. It is therefore impossible to determine whethererrors, if any, are confined to the individual or to the general books,or whether they occur in both the individual and the general books, andhence both sets of books have to be checked in searching for errors; butin checking both sets of books it is frequently ascertained that one ofthe sets is correct, and hence the time consumed by the book-keeper ofthat correct set in checking the items in his books is so much valuabletime thrown away, and by just so much is he retarded in making up hispart of the transactions of the day.

My improved method of keeping tellers cash is as follows: In place ofmerging the items, as described, they are separated as they are enteredon the tellers cash-book. Those items which belong to the individualbooks are entered by themselves in their own place in the cash-book andunder their/respective debit and credit headings, and those items whichbelong to the general books are entered by themselves in their own placein the cashbook, and under their respective debit and credit headings,thus showing the correct debit and credit totals for each set of booksseparately, and thereby enabling the book-keeper of whichever set ofbooks is correct to proceed at once with the completion of his days workand without delaying to check for errors which do not exist.

A desirable mode of carrying out the improvem ent is shown in thedrawing, in which A and B, respectively, represent two opposing pages ora double page, as it may indifferently be termed, of my improvedcashbook. One of the pages or part of a double page, say the page orpart A, is devoted to the individual books items, and the opposite pageor part of page B is in like manner devoted to the general books items.To readily distinguish them, the page A may have a suitable head-line a,such as the words Individual books,I and the page B a suitable headlineb, such as the words General books, and the two pages may jointly havethe heading a eIIers cash7 and the date-space b', substantially asdescribed.- The page A, by means of 4the vertical line a2, is divided toform the debit-space as and the credit-space a4; and the space a3 isfurther suitably divided to form any desirable number of subspaces, suchas the deposits spaces a5 a5 a5; and the space a"L may be analogouslysubdivided to form any suitable number of checks spaces a6, and at aTthe page is suitably ruled horizontally to form the totals spaces as anda, the debits and the credits, respectively, substantially as shown. Thepage B by means of the vertical line b2 is divided to form thedebit-space h3 and the credit-space b4; and the space h3 is furthersuitably divided to form any desirable num- ICO ber of sub-spaces, suchas the drafts space h5, deposits space o, and the certificate of depositspace 57,' and the space b4 is suitably divided to form any desirablesub-spaces, such as the exchange space if, the notes and bills ofexchange space U', and the cheeks space U0; and at b the page I3 issuitably ruled horizontally to forni the totals spaces b1? and U3 forthe (lebits and credits, respectively, substantially as shown.

To illustrate the operation: C represents a series of entries in theleft-hand one of the spaces ai, and D and E, respectively, representseries of entries in the two right-hand spaces a a0. 'lheir respectivefootings c d e are carried to the totals-space and the totals of thedebits and of the credits appear at c and d', respectively. Upon page ISthree series F, G, and II appear in the debit-space and three series I JK appear in the creditspaee. Their respective footings f g 7L 't' j 7eare carried to the totals-spaces and the total debits and credits appearat f and g', respectively. It is only necessary then for the book-keeperin charge oi' the individuals books and the general books, respectively,to refer to the above-named footings to ascertain whose books need to bechecked for errors.

The herein-described bank tellers cashbook having permanent headings oneach double page or two opposite pages A B across the top, consisting ofthe words ellers cash, and below this on the part A the words Individual books permanently placed therein, and below these the words Debitsand Creditsj7 and suitable sub-headings below these, and on the oppositepage or part B near the top the words General books constitutingpermanent headings, and below these, as on the opposite page or part,the words Debits and Credits and suitable sublieadings, and also on eachpage or part suitable Vertieal and other rulings for entries of figures,and near the foot of each page or part a space having the words `otalsand Debit and Credit permanently placed therein, all as and for thepurposes set forth.

JOHN S. WIII'PING.

fitnessesz N. W. Cox, A. G. CUNNINGHAM.

